LinkedInJune 15, 2026
Mauritius taxes capital gains at zero. No wealth tax, no inheritance tax, and it ranks among the most peaceful countries on earth. Almost no European wealth plan ever mentions it.
The reputation says small African island. The fiscal reality says something closer to a wealth hub.
- 0% capital gains tax. Gains on shares and most capital assets sit outside income tax under the Income Tax Act 1995. Property transfers carry separate duties, and trading-type transactions can be taxed as ordinary income.
- No net wealth tax. No inheritance, estate or gift tax.
- For resident individuals, foreign income is generally taxed only when it is received in, remitted to, or dealt with in Mauritius. Held offshore, it stays outside the local net.
- A top personal income tax rate of 20%, on a tax year running July to June.
- Mauritius ranks 18th on the 2026 Global Peace Index, the most peaceful country in Africa. The United Kingdom, by contrast, just fell to 39th.
On the jurisdiction index I maintain, Mauritius scores 7.20 out of 10, the same band as the UK and Spain.
That mix of zero CGT, a remittance basis and no wealth or succession tax sits closer to the UK non-dom regime Britain scrapped in 2025 than to anything left in Western Europe.
The catch the brochures skip. The Finance Act 2025 added a temporary 15% Fair Share Contribution on leviable income above MUR 12 million (roughly USD 255,000 or EUR 220,000) running through the tax year ending June 2028. On income above that line, the marginal rate climbs to 35%.
If most of your wealth sits in unrealised gains, does a 0% capital gains base outweigh a surcharge that only bites on income above 255k? Where does the maths flip for you?
Sourced from GeoCompass, the jurisdiction intelligence layer behind Lucky Nomads.
#internationaltax #wealthplanning #mauritius
